Problem: Sarah and Thomas entered into a divorce agreement. Thomas is the custodial parent of their two children. Sarah agreed to pay Thomas $3,000 per month in child support and $2,500 per month in alimony. Assume that Jack receives a total of $36,000 in child support and $30,000 in alimony during the year. What are the tax consequences to Sarah and to Thomas if the divorce agreement was entered into in 2016? What are the tax consequences to Sarah and to Thomas if the divorce agreement was entered into in 2020?